中央和地方事权与财权的划分与改革思路

Division and Reform of Routine Power and Financial Power of Central and Local Governments

从事权、财权的含义入手,着力分析影响中央和地方事权、财权划分的因素,在分析不同国家划分中央和地方事权与财权的模式的基础上,指出我国当前财政管理体制和事权体制存在的突出问题和矛盾,并提出相应的解决措施。

Starting with the meaning of routine power and financial power, this paper focuses on the factors that influence the division of routine power and financial power between central and local governments. By summing up the different related division models in different countries, the outstanding problems and contradictions in current financial management system and the routine power institution are pointed out. The corresponding measures are also presented.